“ In other words, in such cases interstate continuity of transit is to be determined by a consideration of the various factors of the situation. Chief among these are the intention of the owner, the control he retains to change destination, the agency by which the transit is effected, the actual continuity of the transportation, and the occasion or purpose of the interruption during which the tax is sought to be levied. ”

“ But here we have the intention put into accomplishment by launching, and manifested by an actually continuous journey of more than half the drive, with a halting of less than half of it in the course of the interstate journey to save it from loss, and only for that purpose. ”

“ Palpably the company's sorting grounds and pier jams were a depot for the keeping of the logs for the business purposes of the company, and there was no interstate commerce until the final shipment to Green Bay began.
In the cases of Brown v. Houston, 114 U.S. 622, 5 Sup. Ct. 1091, 29 L. Ed. 257, and Pittsburg Coal Co. v. Bates, 156 U.S. 577, 15 Sup. Ct. 415, 39 L. Ed. 538, the coal in barges in the Mississippi river which was the subject of taxation had come to rest in Louisiana, after a trip from Pittsburg, and was being held for sale to any one who might wish to buy. ”